Correction, 19 October 2026: The previous stamp-duty remission guide incorrectly presented a general refund for individual Singapore Citizen and PR upgraders, used the wrong timing trigger and gave unsupported exemption and processing claims. The old article, tables and three graphics have been withdrawn.
There is no general individual-upgrader refund
For the married-couple refund, the second residential property must be bought jointly by spouses with at least one Singapore Citizen, and all applicable conditions must be met. Selling an earlier home does not by itself create a refund entitlement. See IRAS’s married-couple remission guidance.
Do not use legal completion as a universal clock
Rule 4 of the Stamp Duties (Spouses) (Remission of ABSD) Rules 2013 sets the qualifying ownership profiles and conditions. For a new purchase in 2026, rule 4(3)(c) uses six months after execution of the instrument, or, where no TOP or CSC exists at execution, six months after the TOP or CSC, whichever is earlier. Rule 2(3) explains acquisition and disposal timing under a contract or exercised option.
Payment of ABSD, restrictions on intervening acquisitions, continued joint ownership and marriage, and the refund-claim condition also matter under rule 4(3). The claim deadline is distinct from the disposal deadline. The previous claim that TOP, CSC and legal completion must all occur before the clock starts was wrong.
The worked amounts were also wrong
For a hypothetical residential purchase at S$1.8 million with equal market value, BSD is S$59,600, not S$56,600. At S$2.2 million, it is S$79,600; the old tier-by-tier explanation did not correctly allocate the price bands. The IRAS BSD schedule governs the calculation.
Do not rely on the withdrawn divorce, inheritance, trust or SSD exemption summaries, refund guarantees or processing estimates. A possible ABSD refund also does not grant permission to acquire another property under HDB rules.
Build the purchase stages with our new-launch buying guide and keep the household cash reserve separate. For a transaction-specific remission assessment, contact the team below for a property-lawyer introduction.
Need a brochure, price list or professional introduction?
Contact Lin Xuan at 82222556 or Ade at 81888871 for the full project brochure, latest available price list, a viewing, or introductions to bankers who can help you compare home-loan rates and packages to find the best available option for your needs. If you need legal advice on a property purchase, sale or tenancy, we can also put you in touch with property lawyers.
WhatsApp Lin Xuan | WhatsApp Ade. Let us know the project or property question you would like help with. Prices and availability are subject to developer confirmation, while loan terms and approval are determined by the bank.
Lin Xuan: ONG LIN XUAN, CEA registration R069812H. Ade: CHUA MUAY MUAY (ADE CHUA), CEA registration R014252F. ERA REALTY NETWORK PTE LTD, estate agent licence L3002382K.